4 results for “reassessment”+ Section 120(1)clear
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Bench: Shri A. D. Jain & Dr. Mitha Lal Meena
1) or sub-section (2) of section 120. However, in the present case, the Assessing Officer has claimed jurisdiction over the assessee by virtue of an order u/s 127 of the Act, which has been found to be neither passed as per law, nor passed specifically in the case of the present assessee. Therefore, the assessment orders are neither protected